Array ( [0] => ..... court judgment in the case of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v of the finance act, 1994 were initiated and the learned commissioner after examining the various amendments passed order as indicated above.3. when the matter was called none appeared ..... appeal against the order passed on review by the commissioner of central excise holding, "in view of the above subject order-in-original is revised under section 84 of chapter v of finance act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6-1998 based on a chartered accountant ..... [1] => ..... appeals, the jurisdictional commissioner was directed to give credit for remittance, if any, made on such account.15. service tax was introduced, for the first time, by chapter v of the finance act, 1994 and has continued to be enforced in terms of such legislation, though amended several times. by virtue of section 68, read with rule 6(1) of the ..... and recovered under the proviso to the section 73(1) read with section 68 of the finance act, 1994 and rule 6 of service tax rules, 1994 and education cess under section 95 of finance act (no.2) 2004 read with section 66 of the chapter - v of finance act, 1994; (ii) interest at the appropriate rates on the said amount of 7,19, ..... 01,91 0 t - (three scns) which they have not paid during the period may, 2006 to march, 2008, should not be recovered under section 75 of the finance act. 1994; (iii) penalty should not be ..... [2] => ..... petitioner got itself registered with the service tax department as consulting engineering services and was paying service tax since 1997 regularly.7. service tax was introduced by chapter v of the finance act, 1994. section 65 (105) defined taxable service. it contains several clauses but, herein we are concerned only with clause (g) which is applicable ..... of service tax. the petitioner also contends, in the alternative that the said rule is ultra vires of the provisions of section 66 and 67 of chapter v of the finance act, 1994.2. the petitioner is a company providing consulting engineering services. it specialises in highways, structures, airports, urban and rural infrastructural projects and ..... such manner as may be prescribed. section 67 of the act as it stood before being substituted by the finance act, 2006, w. e. f. 01.05.2006 was as under:67. valuation of taxable services for charging service tax for the purposes of this chapter, the value of any taxable service shall be the gross ..... [3] => ..... to be not at arm's length, it can be adjusted to bring it at arm's length, with reference to and under the chapter x of the income tax act, 1961, and not otherwise. 25. the finance act, 2001, has substituted the existing section 92 by new section 92 and 92a to 92f. according to the above provisions, income arising from ..... carried at arm's length price is on the tax payer. in view of the above discussion it is amply clear that sec. 92 of chapter x as brought out on the statute by the finance act, 2001, has shifted the burden of proof on the assessee to establish that the international transaction has been recorded at arm's length price. ..... the marginal note: `special provisions relating to avoidance of tax'. this chapter requires the computation of income from international transactions having regard to arm's length price. the hitherto section 92 as existing on the statute up to the a.y. 2001-02 was substituted by the finance act, 2001 with sections 92 to 92f. through such tp provisions it has ..... [4] => ..... , were assessed finally by the superintendent of service tax. a show cause notice was issued by the deputy commissioner of service tax under section 74 of the finance act, 1994, to enhance the assessment, and a allegation of short levy was made on the appellant. the adjudicating authority confirmed the demand and also imposed penalty, ..... not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. (5) subject to the provisions of this chapter, in hearing the appeals and making order under this section, the collector of central excise (appeals) shall exercise the same powers and follow the same procedure ..... within three months from the date of receipt of the decision or order of the central excise officer, elating to service tax, interest or penalty under this chapter: provided that the collector of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal ..... [5] => ..... income and then claim higher depreciation as per income tax rules for computing total income. in any case, as mentioned above, the income tax act does not distinguish between finance lease and operating lease. since the ownership of the asset remain vested with the lessor and depreciation is also claimed by the lessor the entire amount ..... prejudicial to the interest of the non-banking financial company, further, section 45q of the rbi act is an overriding clause. this section is contained in chapter iii-b of the rbi act and it provides that the provisions of chapter iii-b shall have an overriding effect, notwithstanding anything inconsistent therewith contained in any other law, ..... as rightly held by him, such a claim is not recognized under the provisions of the income tax act. the assessee can make its claim within the parameters of deductions allowed under chapter iv d of the income tax act, 1961 and the said provisions do not provide for any such deduction. the claim for such deduction ..... [6] => ..... of total income under section 143(1) or completion of regular assessment. and, significantly, this conclusion is not dependent upon the amendment brought about by the finance act, 2006 which makes the position explicit and beyond doubt. it is also noteworthy that the said circular no. 14 of 2006 itself recognizes the fact that the ..... refund of the excess tax paid. this was an unintended result and it is for this reason that the curative and clarificatory amendments were brought in by the finance act, 2006. it was submitted that the circular no. 14 of 2006 (2007) 207 ctr 17 itself recognizes the curative nature of the amendments. consequently, it ..... bombay high court decision in cit v. kotak mahindra finance ltd. : [2004]265itr119(bom) for explaining the scope of sections 234b and 234c. the bombay high court observed that:section 234b and section 234c fall under chapter xvii of the it act which deals with collection and recovery. chapter xvii-f deals with interest chargeable in certain cases. ..... [7] => ..... relevant to the determination of any tax liability, refund, credit of service tax or duties paid on inputs and input services or for carrying out the provisions of chapter v of the finance act. wp (c) 5267 of 2013 page 16 of 26 38. mr. bansal submitted that the principle of purposive construction of statutes should be applied. he referred ..... to section 66b which stated that for the removal of doubts, it is hereby clarified that the references to the provisions of section 66 in chapter v of the finance act, 1994 or any other act, for the purpose of levy and collection of service tax, wp (c) 5267 of 2013 page 6 of 26 shall be construed as references ..... not exigible to service tax. this position continued till 1st july 2012. position after 1st july 2012 16. significant changes were introduced in chapter v of the fa with effect from 1st july 2012 by the finance act, 2012. section 65 was omitted and substituted by section 65 b titled interpretations . section 65 b (51) of the fa defined ..... [8] => ..... of the appellant, shri ajay jain, learned counsel submitted that the change of tariff classification for items like zinc ash from chapter 79 to chapter 26 proposed in the finance bill of 1988 became effective only after passing of the finance act of 1988 which was on 13-5-1988. during the intervening period classification of such zinc ash continued to be only ..... under chapter 79. a similar issue had come up for decision before the tribunal in appeal no. e/1896/90-b1 & e/1897/90-b1 in ess ess metals ..... which have the effect of enhancing the rate of duty but those provisions amending the statute or tariff items will be effective only from the date of passing of the finance act. on that reasoning, the bench held that during the period 1-3-1988 to 12-5-1988 zinc ingots made from zinc ash continued to have the benefit ..... [9] => ..... pay the amount specified in the notice. in view of the facts stated above, it appears that the assessee has contravened the provisions of section 68 of the chapter v of the finance act, 1994 (32 of 1994) in as much as they had not paid service tax on taxable service i.e. transport services provided to them by the goods ..... interest on the amount of service tax not paid in terms of section 75 ibid. the assessee is also liable to penalty in terms of section 76 of the chapter v of the finance act, 1994 (32 of 1994). now therefore, the said m/s r.k. marble ltd kishangarh are hereby called upon to show cause and explain to the deputy ..... prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy commissioner of central excise ..... [10] => ..... 2002. the only issue that the special bench of itat did not decide in vahid papers converters (supra) was, whether explanation 5 to section 32 of the act inserted by finance act, 2001 was clarificatory in nature and hence, would apply to earlier years as well. the itat considered it unnecessary to decide this issue in view of the ..... of fact, section 14 of chapter iv of the act clearly provides that save as otherwise provided in the act, all income shall, for the purposes of charge of income tax and computation of total income, be classified under the five heads provided therein i.e (a) - salaries(b) - interest on securities (omitted by the finance act, 1988 w.e.f ..... is apposite to the facts of the present case is the judgment of the supreme court in the case of cambay electric supply industrial company ltd. v. cit : [1978]113itr84(sc) . the assessee in the said case was in the business of generation and distribution of electricity, and as such, was entitled to deduction under section 80e( ..... [11] => ..... the delhi high court.9. sub-section (2) of section 279 of the act provides that offence under this chapter may, either before or after the institution of proceedings, be compounded by the chief commissioner or the director-general. the finance (no. 2) act, 1991, has inserted an explanationn giving it retrospective operation with effect from april 1 ..... , 1962, which reads as under :'for the removal of doubts, it is hereby declared that the power of the board to issue orders, instructions or directions under this act shall include and shall be ..... of the rule of limitation in specified matters and for avoiding genuine hardship in any case, by relaxing any requirement contained in any of the provisions of chapter iv or via relating to deduction claimed thereunder. the categories of such 'any case' do not cover the cases of prosecution and composition.13. the ..... [12] => ..... learned additional solicitor general appearing on behalf of the respondents to place before us the statement of objects and reasons for enacting the amendments to the act by the finance act, 2007. the learned additional solicitor general informed us that there is no statement of objects and reasons for making the amendments. the learned additional solicitor ..... to dispose of the writ petitions finally but only dispose of the applications as mentioned above.procedure prior to 1st june, 20079. broadly, chapter xixa of the act deals with settlement of cases and this chapter, as it stood prior to 1st june, 2007, entitled the petitioners to move a settlement application under section 245c of the ..... act containing a full and true disclosure of their income, which had not been earlier disclosed before the assessing officer and to have ..... [13] => ..... territory.6.5 with the enactment of income tax act, 1961 a somewhat similar provision was inserted by way of section 92. by finance act, 2001 w.e.f. 1.4.2002 section 92 was substituted by sections 92 to 92f; provisions which are contained in chapter x of the act. the scope and effect of the new set of ..... given case. the expression of 'civil consequences' has been best explained by our supreme court in the case of mohinder singh gill v. the chief election commission : [1978]2scr272 . the supreme court has observed that civil consequences involve infraction of not only property and personal rights, but also, actions which impinge on civil liberty of an individual ..... myriad complexities which arise in determination of alp. in this regard, the learned senior counsel placed reliance on the judgment of the supreme court in travancore rayons v. uoi: : 1978(2)elt378(sc) , and the judgment of kerala high court in indian transformers ltd v. assstt. collector and anr. (1983) e.l.t. 2293.4.7 similarly ..... [14] => ..... company was construction business and any step involved in that construction business was only ancillary to the construction activity of the assessed and, hence, the concessional rate specified in the finance act, 1964, was not applicable in relation to super-tax. 8. in cit v. m. r. gopal : [1965]58itr598(mad) , it was held by the madras ..... . the only question involved in this case is whether the assessed can be described as an 'industrial company' within the meaning of the definition set out in the finance acts of 1971 and 1972. the said definition is as follows : ''industrial company' means a company which is mainly engaged in the business of generation or distribution of ..... attributable to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter vi-a of the income-tax act) is not less than fifty-one per cent. of such total income.' if we examine this provision without reference to any case law, it ..... [15] => ..... cold storage cannot be said to be involve processing of goods stored therein. 11. the expression 'manufacture of processing of goods' as occurring in section 2(7)(c) of the finance act, 1973, also came up for consideration before the gujarat high court in the case of cit v. lakhtar cotton press co. (pvt.) ltd. : [1983]142itr503(guj) . ..... and was followed. 12. mr. wadhera cited some other judgments, namely, cit v. casino pvt. ltd. : [1973]91itr289(ker) , addl. cit v. chillies export house ltd. : [1978]115itr73(mad) and deputy commissioner of sales tax (law). board of revenue (taxes), ernakulam v. pio food packers : 1980(6)elt343(sc) . in view of the aforesaid decession of the ..... the case of reported as : [1977]107itr816(all) and held that the activity of a cold storage was an activity of processing of goods in terms of the finance act, 1968. it is worth nothing that in none of these cases was any argument raised that to constitute any operation in respect of goods as amounting to processing, ..... [16] => ..... asked the petitioner explanied that these amounts belonged to the aforesaid three creditors or depositors, which had been duly declared by them under the voluntary disclosure scheme under the finance act and income-tax had been paid in respect thereof and that these amounts were later deposited by the aforesaid depositors with respondent no. 3. the income-tax officer was ..... of the variation made, and shall serve on the declarant a notice of demand under section 156 of the 1961 act and the provisions of chapter xv and chapter xvii-d of and the second and the third schedules to, that act, shall as far as may be apply accordingly, as if the said sum were a sum payable under that ..... act. sub-section (8) makes the order under sub-section (6) final. sub-section (9) provides that any amount of income-tax ..... [17] => ..... cold storage cannot be said to be involving process of goods stored therein.(9) the expression 'manufacture or processing of goods' as occurring in section 2(7)(c) of the finance act, 1973, also came up for consideration before the supreme court in the case of commissioner of income-tax gujarat-i, v. lakhtar cotton press co. (pvt.) ltd. : ..... because it processed cotton into cotton bales and was entitled to the concessional rate of tax within the meaning of ss 2(7)(c) and 2(8)(c) of the finance acts, 1973 and 1974 respectively. in this case the aforesaid decision of the supreme court in the case of chowgule and co. pvt. ltd., (supra) was taken note ..... other judgments, namely, commissioner of income-tax, kerala v. casino pvt. ltd., (1973} 91 itr 289 additional commissioner of income-tax madras-1 v. chillies export house ltd. : [1978]115itr73(mad) and e deputy commissioner of sales tax (law) board of revenue (taxes), emakulam v. pio food packers, (1980) 46 stc 63. in view of the aforesaid. ..... [18] => ..... ; (ii) the new delhi municipal comcommittee, that comcommittee ; (iii) the delhi cantonment board, that board ;' 15. constitution of the delhi marketing board is provided in chapter ii. sections 5(7), 5(9), 5(10) and 5(14)(a)(b) read as follows :'5. (7) the administrator may remove from office any non-official ..... provide. all the cheques issued by the comcommittee requires the signatures of the secretary. all these are under the delhi agricultural produce marketing (regulation) general rules, 1978 (in short 'the rules'). finalisation of budget requires previous sanction of the board for approval. thus, according to learned counsel for the revenue, it is established ..... 'rule' means a rule made under this act by the central government (section2(1));(ii) the central government shall appoint the dda which shall consist inter alias of the following:a chairman who shall be the administrator of the union territory of delhi. a vice-chairman ; a finance and accounts member ; an engineer--all to ..... [19] => ..... the balance amount should be included in the net wealth. this court accepted the assessed's claim and held that the income-tax liability under section 68 of the finance act on the amount in question was a debt owed on the relevant valuation dates for all the assessment years in question. we seeno reason to differ from this view ..... did not exist on the valuation date for each ofthe three assessment years and only arose after the assessed had exercisedhis option to make a voluntary disclosure under the finance act of 1965.it was contended that the liability to pay tax under section 68 of the financeact was independent of the original tax liability. it was further the caseof ..... in the determination of the assessed's net wealth the assessed was entitled to deduction of income-tax payable by him on the income disclosed under section 68 of the finance act, 1965?'2. the assessse in question, shri raj paul chawla, was a partner in the firm, m/s. diwan chand chawla & co., and the assessment years in ..... ) Finance Act 1978 Chapter Iii Direct Taxes - Court Delhi - Page 3 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: delhi Page 3 of about 2,077 results (0.058 seconds)

Apr 22 2002 (TRI)

Ruby Woollen (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC796

..... court judgment in the case of laghu udyog bharati [1999 (112) e.l.t. 365 (s.c.)] and others. with the amendment retrospectively under the finance act, 2000 revision proceedings under section 84 of chapter v of the finance act, 1994 were initiated and the learned commissioner after examining the various amendments passed order as indicated above.3. when the matter was called none appeared ..... appeal against the order passed on review by the commissioner of central excise holding, "in view of the above subject order-in-original is revised under section 84 of chapter v of finance act, 1994 and the party is directed to calculate and supply the gross freight figures for the period 16-11-1997 to 2-6-1998 based on a chartered accountant .....

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Apr 17 2015 (HC)

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

..... appeals, the jurisdictional commissioner was directed to give credit for remittance, if any, made on such account.15. service tax was introduced, for the first time, by chapter v of the finance act, 1994 and has continued to be enforced in terms of such legislation, though amended several times. by virtue of section 68, read with rule 6(1) of the ..... and recovered under the proviso to the section 73(1) read with section 68 of the finance act, 1994 and rule 6 of service tax rules, 1994 and education cess under section 95 of finance act (no.2) 2004 read with section 66 of the chapter - v of finance act, 1994; (ii) interest at the appropriate rates on the said amount of 7,19, ..... 01,91 0 t - (three scns) which they have not paid during the period may, 2006 to march, 2008, should not be recovered under section 75 of the finance act. 1994; (iii) penalty should not be .....

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Nov 30 2012 (HC)

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

..... petitioner got itself registered with the service tax department as consulting engineering services and was paying service tax since 1997 regularly.7. service tax was introduced by chapter v of the finance act, 1994. section 65 (105) defined taxable service. it contains several clauses but, herein we are concerned only with clause (g) which is applicable ..... of service tax. the petitioner also contends, in the alternative that the said rule is ultra vires of the provisions of section 66 and 67 of chapter v of the finance act, 1994.2. the petitioner is a company providing consulting engineering services. it specialises in highways, structures, airports, urban and rural infrastructural projects and ..... such manner as may be prescribed. section 67 of the act as it stood before being substituted by the finance act, 2006, w. e. f. 01.05.2006 was as under:67. valuation of taxable services for charging service tax for the purposes of this chapter, the value of any taxable service shall be the gross .....

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Jan 23 2013 (TRI)

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... to be not at arm's length, it can be adjusted to bring it at arm's length, with reference to and under the chapter x of the income tax act, 1961, and not otherwise. 25. the finance act, 2001, has substituted the existing section 92 by new section 92 and 92a to 92f. according to the above provisions, income arising from ..... carried at arm's length price is on the tax payer. in view of the above discussion it is amply clear that sec. 92 of chapter x as brought out on the statute by the finance act, 2001, has shifted the burden of proof on the assessee to establish that the international transaction has been recorded at arm's length price. ..... the marginal note: `special provisions relating to avoidance of tax'. this chapter requires the computation of income from international transactions having regard to arm's length price. the hitherto section 92 as existing on the statute up to the a.y. 2001-02 was substituted by the finance act, 2001 with sections 92 to 92f. through such tp provisions it has .....

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Nov 29 2005 (TRI)

Onkar Travels (P.) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)10STT244

..... , were assessed finally by the superintendent of service tax. a show cause notice was issued by the deputy commissioner of service tax under section 74 of the finance act, 1994, to enhance the assessment, and a allegation of short levy was made on the appellant. the adjudicating authority confirmed the demand and also imposed penalty, ..... not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. (5) subject to the provisions of this chapter, in hearing the appeals and making order under this section, the collector of central excise (appeals) shall exercise the same powers and follow the same procedure ..... within three months from the date of receipt of the decision or order of the central excise officer, elating to service tax, interest or penalty under this chapter: provided that the collector of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal .....

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Feb 17 2006 (TRI)

Goodwill India Ltd. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... income and then claim higher depreciation as per income tax rules for computing total income. in any case, as mentioned above, the income tax act does not distinguish between finance lease and operating lease. since the ownership of the asset remain vested with the lessor and depreciation is also claimed by the lessor the entire amount ..... prejudicial to the interest of the non-banking financial company, further, section 45q of the rbi act is an overriding clause. this section is contained in chapter iii-b of the rbi act and it provides that the provisions of chapter iii-b shall have an overriding effect, notwithstanding anything inconsistent therewith contained in any other law, ..... as rightly held by him, such a claim is not recognized under the provisions of the income tax act. the assessee can make its claim within the parameters of deductions allowed under chapter iv d of the income tax act, 1961 and the said provisions do not provide for any such deduction. the claim for such deduction .....

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Feb 06 2009 (HC)

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

..... of total income under section 143(1) or completion of regular assessment. and, significantly, this conclusion is not dependent upon the amendment brought about by the finance act, 2006 which makes the position explicit and beyond doubt. it is also noteworthy that the said circular no. 14 of 2006 itself recognizes the fact that the ..... refund of the excess tax paid. this was an unintended result and it is for this reason that the curative and clarificatory amendments were brought in by the finance act, 2006. it was submitted that the circular no. 14 of 2006 (2007) 207 ctr 17 itself recognizes the curative nature of the amendments. consequently, it ..... bombay high court decision in cit v. kotak mahindra finance ltd. : [2004]265itr119(bom) for explaining the scope of sections 234b and 234c. the bombay high court observed that:section 234b and section 234c fall under chapter xvii of the it act which deals with collection and recovery. chapter xvii-f deals with interest chargeable in certain cases. .....

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Aug 31 2017 (HC)

Indian Association of Tour Operators vs.union of India & Anr.

Court : Delhi

..... relevant to the determination of any tax liability, refund, credit of service tax or duties paid on inputs and input services or for carrying out the provisions of chapter v of the finance act. wp (c) 5267 of 2013 page 16 of 26 38. mr. bansal submitted that the principle of purposive construction of statutes should be applied. he referred ..... to section 66b which stated that for the removal of doubts, it is hereby clarified that the references to the provisions of section 66 in chapter v of the finance act, 1994 or any other act, for the purpose of levy and collection of service tax, wp (c) 5267 of 2013 page 6 of 26 shall be construed as references ..... not exigible to service tax. this position continued till 1st july 2012. position after 1st july 2012 16. significant changes were introduced in chapter v of the fa with effect from 1st july 2012 by the finance act, 2012. section 65 was omitted and substituted by section 65 b titled interpretations . section 65 b (51) of the fa defined .....

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Jun 09 1998 (TRI)

Kailash Paints and Chemicals Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC395

..... of the appellant, shri ajay jain, learned counsel submitted that the change of tariff classification for items like zinc ash from chapter 79 to chapter 26 proposed in the finance bill of 1988 became effective only after passing of the finance act of 1988 which was on 13-5-1988. during the intervening period classification of such zinc ash continued to be only ..... under chapter 79. a similar issue had come up for decision before the tribunal in appeal no. e/1896/90-b1 & e/1897/90-b1 in ess ess metals ..... which have the effect of enhancing the rate of duty but those provisions amending the statute or tariff items will be effective only from the date of passing of the finance act. on that reasoning, the bench held that during the period 1-3-1988 to 12-5-1988 zinc ingots made from zinc ash continued to have the benefit .....

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Nov 10 2006 (TRI)

R.K. Marble Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(115)ECC27

..... pay the amount specified in the notice. in view of the facts stated above, it appears that the assessee has contravened the provisions of section 68 of the chapter v of the finance act, 1994 (32 of 1994) in as much as they had not paid service tax on taxable service i.e. transport services provided to them by the goods ..... interest on the amount of service tax not paid in terms of section 75 ibid. the assessee is also liable to penalty in terms of section 76 of the chapter v of the finance act, 1994 (32 of 1994). now therefore, the said m/s r.k. marble ltd kishangarh are hereby called upon to show cause and explain to the deputy ..... prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly. section 73 has also undergone certain amendments by finance act, 2003. after the amendment section 73 reads as follows: (a) the assistant commissioner of central excise or, as the case may be, the deputy commissioner of central excise .....

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